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Last Updated: 7/16/2018

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Lawful Gambling Tax

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Lawful Gambling Tax > File and Pay > Forms & instructions

  • What forms must I submit monthly to the Department of Revenue? What forms do I need to submit to the Gambling Control Board?Back to top

    File Form G1, Schedule B2, Barcode Label Sheet (paper filers only), and any other required forms/schedules such as the Schedule ER, Schedule NRL, and Form G7430, with the Department of Revenue.

    You must electronically file the Lawful Gambling Receipts and Expenses by Site, Lawful Purpose Expenditures, and Lawful Gambling Fund Reconciliation, with the Gambling Control Board. 

  • What records do I need to keep?Back to top

    You are required to maintain complete, accurate, and legible records supporting all your gambling activities. Records include, but are not limited to: 

    • Winning and unsold tickets for paper pull-tab, tipboard, paddlewheel and raffle games and game flares
    • Reports and statements, including checker's records for each bingo occasion
    • Cash journals, ledgers, deposit slips, register tapes, and bank statements supporting gambling activity receipts
    • Invoices that represent purchases of gambling products
    • Canceled checks or substitute checks and other documents supporting gambling activity expenditures
    • Organization minutes